Which of the statements about the two structures are correct?

$\begin {array} {1 1} (A)\;\text{11 is not acceptable because carbonium ions are less stable than ammonium ions }\\ (B)\;\text{11 is not acceptable structure because it is non-aromatic } \\ (C)\;\text{11 is not acceptable structure because Nitrogen has 10 valence electrons }\\ (D)\;\text{All the above } \end {array}$